News Kerala High Court declares that “the assessee does not have control over the pen of the Assessing Officer” — revisional powers under Section 263 cannot be invoked when inquiry was actually conducted and the issue must instead be decided on merits RawlawNovember 20, 20256 min read
News Bombay High Court Clarifies Scope of ‘Just Cause’ for Revocation of Probate — “Explanations (a) to (e) under Section 263 Are Illustrative, Not Exhaustive” RawlawOctober 28, 20256 min read